本計畫將利用一包括商品與人力資本生產的兩部門成長模型，在家計部門勞動供給 決策內生的情況下，探討政府的公共教育支出以所得稅融通時，政府公共教育支出的增 加，是否有助於經濟成長。同時，有別於Barro (1990)不考慮勞動供給與人力資本決策 的簡單架構，本計畫在勞動供給內生與考慮人力資本累積的模型架構下，也將討論，若 教育支出以所得稅融通時，在追求經濟成長極大的同時，是否也必然可達到社會福利的 極大？This project constructs a two-sector endogenous growth model with a constant return to scale production technologies governing the evolution of human and physical capital. Under the considerations that the government spending on education is financed by income tax and the labor choice is endogenous, we first investigate that the long-run effect on growth of changes in government expenditure. The other to be concerned is that if the maximum economic growth and the maximum social welfare could be achieved by one proper fiscal policy.